(1) Procurement of engineering-specific materials, which have been accepted and put into storage:
Borrow: engineering materials ("engineering materials" here includes the price of special materials and the total value-added tax)
Loans: bank deposits
(2) When using special materials to build warehouses:
Borrow: Construction in progress.
Loan: engineering materials
(3) When a batch of cement produced by the recipient is used for engineering construction:
Borrow: Construction in progress.
Loans: Goods in stock
Taxes payable-VAT payable (output tax)
(4) When a batch of outsourced raw materials is used in engineering construction:
Borrow: Construction in progress.
Loan: raw materials
Taxes payable-VAT payable (transfer-out input tax)
(5) When the wages payable to engineering personnel are accrued:
Borrow: Construction in progress.
Loan: wages payable to employees.
(6) When paying other related expenses with bank deposits:
Borrow: Construction in progress.
Loans: bank deposits
(7) When the fixed assets reach the usable state and begin to be used:
Borrow: fixed assets
Loan: Construction in progress.
(8) When depreciation of fixed assets is accrued:
Borrow: management fee
Credit: accumulated depreciation
Second, the main characteristics of fixed assets
1. Generally, the value of fixed assets is relatively large, which can be used for a long time and can participate in the production process repeatedly for a long time.
2. Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.
Three, the monetary performance of fixed funds as fixed assets, but also has the following characteristics:
1. The period of fixed funds is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.
2. Compensation for the value of fixed funds and renewal in kind shall be carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation fund accumulated at ordinary times when fixed assets cannot be used or should not be used.
3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it will be recovered by stages through depreciation of fixed assets.
Extended data:
Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets
References:
Baidu encyclopedia of fixed assets